2021 (3) TMI 376

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....esh Kathiriya, Agp, Notice Served BY DS ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1 By way of this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order direct....

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....elief in terms of prayer C may kindly be granted. E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioner shall forever pray." 2 We take notice of the order dated 26th September 2019 passed by a Coordinate Bench of this Court in the present matter. The order reads thus:....

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....and no finding has been recorded by the authority. The petitioner has not violated any provision of law with a view to evade payment of tax, as envisaged under section 130 of the Central Goods and Services Tax Act, 2017. It was further pointed out that in paragraph-6, the Officer has confiscated only the goods in question, despite which, in the calculation of tax, the authority has calculated fine....

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....unsel has drawn our attention to the fact that the final order of conveyance under Section 130 of the Act has been passed and the same is a subject matter of challenge in the present writ application by way of a draft amendment. 5 We are of the view that as, by way of an adinterim relief, the conveyance has already been ordered to be released on paying the amount of Rs. 58,576/- towards fine in....